專門職業人員資格之取得，依憲法規定必須經過依法考銓之程序，此等對人民營業自由所設之規範，目的固在維護人民生命、身體及財產安全，為增進公共利益所必要，但也因此造成專門職業服務市場之參進障礙，形成供給面之限制。再者，由於專門職業服務具有資訊不對稱之特性，造成市場失靈現象，使得該市場中存有管制之必要性。然管制有其功效、亦有弊病，最明顯者是阻礙創新與進步。因此於管制的運用及競爭法之介入二者間，有必要尋求一適用之界線。 於外國實務上，如美國，歐盟和日本等，競爭法是否適用於專門職業已無疑義。除了在特殊情況下（如美國的州政府行為豁免原則）可能豁免競爭法之適用外，並不能僅因行為涉及專門職業即認為不適用競爭法。雖專門職業服務業與一般商業服務在性質上有所不同，惟此僅意味著在專門職業服務市場中之競爭狀況可能有所不同，故應以合理原則，於個案中具體考量產業特性、市場結構、行為效果等因素，始能作出是否違法之判斷結論。 99年開始我國公平交易法適用於專門職業服務業之問題開始發生爭議，短短5年內即可見行政法院之見解有明顯變化，而公平交易委員會歷經數案爭訟過程後，亦開始省思及加強如何論述其認定違法之依據，以尋求行政救濟機關之支持。本文即針對專門職業服務業於公平交易法上之適用關係與規範問題，進行深入之探討，並期能藉由法律與經濟等不同角度之觀察與分析，對未來公平交易法就此議題之具體適用方法，提出建議供參。 / Professionals are required to be registered through examination under the Constitution. Although such requirement is considered necessary to enhance public interests and to ensure the safety of the people and their properties, it also results in the barrier of entry into relevant market. Simultaneously, professional regulation is often addressed to a perceived “market failure” in the market for professional services due to its characteristics of information symmetry. Regulation of professional services can protect vulnerable consumers, but it can also prevent innovation and other competition. The conflict between regulation and free competition therefore exists and the boundary should have to be found. In US, EU and Japan, whether the competition law should apply to the professionals is no longer a question. Although professional services by their nature may differ significantly from other business services, that only means the nature of the competition in such services may vary and should be judged by the Rule of Reason under the competition law. Only in very specific situations (such as the “state action doctrine” in US) would there be an exemption. Similar discussion occurred in Taiwan since 2010, and just during 5 years could we see the obvious change of opinions expressed by Administrative Courts. Taiwan Fair Trade Commission faced numerous challenges through the petitioning procedure in cases related to professionals, and tried hard to strengthen the economical analysis in late cases. This study discusses the related issues of professional service under the Fair Trade Act through legal and economic analysis, and try to make recommendations on handling relevant cases.

The aim of this thesis is to analyse the impact of the application of § 38f article 4, which is the Czech legislation allowing the resident to use exemption method for the taxation of foreign income from employment regardless of the method provided in the relevant Double Tax Treaty. The thesis includes an analysis of the development of the taxation of income from employment in the Czech Republic with regard to the taxation of foreign income. Further analysis of the evolution § 38f article 4 of the Income Tax Act and Article 15 of the OECD Model Treaty. The thesis conclusion states that in the model cases, if the foreign country uses a lower tax rate than is used in the Czech Republic, it is always advantageous to use the exemption method for taxpayers. In the case of higher tax rate it appears to be more favourable credit method in the most cases.

The thesis deals with legislative regulation of franchising in the Czech Republic and which areas of law have influence on franchise agreements and how is this relationship to other areas of law solved. The thesis focuses on content of franchise agreements, on typical provisons of franchise agreements according to antitrust law, on protection of intellectual property rights, on unfair competiton and on personal data protection. Some aspects are discussed according to laws of the USA and Germany and are compared to Czech legislation. Available court decisions which deal with franchising were also used in the thesis. Gained knowledge was used to analyze franchise agreement of NATURHOUSE and to suggest some improvemenst in the agreement.

The aim of this diploma thesis is to practically analyse the application of a value added tax in healthcare services. The thesis focuses on a correct identification of the output tax in healthcare services. Since an accountant or a tax adviser can carry out this identification only in a cooperation with a doctor, the text is accompanied by summary tables for healthcare workers. The first chapter focuses on basic aspects of economy in a healthcare sector. The second chapter analyses related Czech and European legislations. The third chapter explains the correct identification of VAT in selected healthcare services. The last chapter analyses VAT in questionable healthcare services - medical reports based on german tax office interpretations.

In my diploma thesis on Exemption from personal income tax as a factor in formulating the rate of taxation in the EU countries are defined terms of tax expenditures and tax exemptions. The main objective of this work is the analysis of income exempted from personal income tax in the Czech Republic and the EU member states, with a focus on revenue social nature. In an analysis of exempted income in the Czech Republic are quantified tax expenditures associated with the exemption of social income of taxpayers. It is a comparative analysis of the exempted social income in EU member states, and I analyze the impact of exemption of social income tax rate of selected types of households with different levels of income.

Les accords verticaux correspondent pour l'essentiel au monomarquisme, à la distribution exclusive, à l'achat exclusif, à la distribution sélective, à la franchise et à la concession. Bien que leur diversité soit grande, ils constituent la plupart du temps des accords "de" concurrence car ils développent la concurrence intermarques. L'objectif principal de cette étude est de rechercher et d'analyser les critères d'appréciation des accords verticaux de distribution en droit de la concurrence français, communautaire et argentin. En droit de la concurrence communautaire, les accords de distribution font l'objet d'une importante réglementation et d'une riche jurisprudence. Les règles relatives aux accords verticaux ont subi une réforme qui a abouti à l'adoption d'un nouveau règlement d'exemption par catégorie (Règlement n° 330/2010) accompagné de nouvelles Lignes directrices sur les restrictions verticales. De nombreux accords verticaux bénéficient ainsi d'une exemption catégorielle leur conférant une présomption de légalité et en l'absence que ces accords bénéficient d'un règlement d'exemption par catégorie, ils demeurent tout de même exemptables, à condition que soit établi un bilan économique positif, notamment en raison de gains d'efficience. À la différence du droit communautaire de la concurrence, le droit argentin de la concurrence relatif aux accords verticaux n'a pas adopté de règlements d'exemption par catégorie et les autorités de concurrence argentines procèdent à une analyse au cas par cas des accords au travers de la règle de raison ainsi qu'à une analyse de leur incidence sur l'intérêt économique général. / Vertical agreements mostly correspond to single branding, exclusive distribution, exclusive purchase, selective distribution, franchising and concession. Although their variety is large, most of the time they constitute competition agreements because they increase inter-brand competition. The main aim of this study is to look for and to analyse the assessment criteria of distribution vertical agreements in French, European and Argentine Competition Laws. In European Competition Law, an important set of regulations and a rich case-law exist concerning distribution agreements. The rules concerning vertical agreements have been reformed ; as a consequence of this reform, a new Block Exemption Regulation (Regulation No 330/2010) has been adopted and accompanied by new Guidelines on Vertical Restraints. Lots of vertical agreements also benefit from Block Exemption which confers them a presumption of legality and in case these agreements do not benefit from the Block Exemption Regulation, they still can be exempted on the condition that a positive economic balance should be established, notably in view of efficiency gains. Unlike European Competition Law, the Argentine Competition Law concerning vertical agreements has not adopted Block Exemption Regulation and the Argentine competition authorities analyse each agreement in the light of the Rule of Reason and analyse their impact on the general economic interest.

Os incentivos fiscais concedidos pelos entes públicos às empresas nacionais suscitam cada vez mais o interesse de estudos aprofundados em relação a seu impacto dentro das organizações. Esta pesquisa tem como objetivo analisar os efeitos dos incentivos fiscais, especificamente, da desoneração da folha de pagamento instituída pelo Plano Brasil Maior do Governo Federal em 2011, no grau de alavancagem operacional de uma empresa start-up brasileira. A pesquisa foi realizada através de um estudo de caso em uma empresa start-up atuante no Brasil no setor de tecnologia desde 2011. As análises do estudo de caso confirmaram que há uma relação direta entre a desoneração da folha de pagamento e o grau de alavancagem operacional de uma empresa. A interpretação dos dados sugere que para uma melhor eficiência dos incentivos fiscais, estes devem alterar o comportamento dos custos e despesas fixas para variáveis, diminuindo assim a exposição ao risco operacional da empresa. / Tax incentives granted by public entities to domestic companies tend to raise more interest of extensive studies in relation to its impact within organizations. This research aims to analyze the effects of tax incentives, specifically, the payroll tax exemption established by the \"Plano Brasil Maior\" of the Brazilian Federal Government in 2011, on the degree of operating leverage of a Brazilian start-up company. The research was conducted through a case study of a start-up company operating in Brazil in the technology sector since 2011. The analysis of the case study confirmed that there is a direct relation between the payroll tax exemptions and the degree of operating leverage of a business. The interpretation of the case suggests that, for a more efficiency of the tax incentives, the incentive must directly modify the fixed and variable costs and therefore reducing the company\'s exposure to operational risk

No description available.

Det svenska strandskyddets syften är att säkra den allemansrättsliga tillgången till strandområden och bevara goda livsvillkor för djur- och växtliv på land och i vatten. Inom strandskyddat område krävs upphävande av eller dispens från strandskydd för att uppföra byggnad eller annan anläggning. Ett område får beaktas i fråga om upphävande eller dispens såvida det omfattas av ett särskilt skäl i 7 kap. 18 c § miljöbalken (1998:808) (MB). Arbetets syfte är att ta del av hur kommuner och länsstyrelser upplever tolkning och tillämpning av dels strandskyddslagstiftningen i stort, dels specifikt det första särskilda skälet i 7 kap. 18 c § 1 p MB. Vidare att presentera förslag som enligt kommuner och länsstyrelser skulle kunna göra strandskyddslagstiftningen enklare att tolka och tillämpa. Arbetet grundas på en kvalitativ metod med semistrukturerade mailintervjuer av ett antal kommuner och länsstyrelser i landet. Intervjufrågorna bygger på arbetets frågeställningar med avsikten att uppnå arbetets syfte genom dess svar. Resultatet visar att det finns delade åsikter kring hur strandskyddslagstiftningen upplevs att tolka och tillämpa. Varje ärende är unikt och kräver bedömning i det enskilda fallet. Vid det första särskilda skälet upplevs svårigheter vid ärenden som berör komplementbyggnader och utökning av hemfridszon. Förslag på förbättringar avseende strandskyddslagstiftningen som tas upp berör både utredningar och vägledningar. / The Swedish shore protection aims to secure public access to areas along the shoreline and protect biodiversity. To be allowed to build a new building or other facilities in an area with shore protection, the area needs to be covered by a special circumstance according to chapter 7. 18 c § of the Swedish environmental code. The purpose of this work is to study the laws of the shore protection, from municipalities and county administrative boards’ point of view regarding the first special circumstance in chapter 7. 18 c § p1 of the Swedish environmental code. Furthermore, the study aims to present suggestions of improvements concerning the laws of the shoreline protection. The study is based on a qualitative method where municipalities and county administrative boards have been interviewed through email. The study shows that the laws of the shore protection can be difficult to deal with. Concerning the first special circumstance there are difficulties regarding accessory buildings and expansion of the home peace zone. There are suggestions regarding improvements like clarifications of the guidelines relating to the laws of the shoreline protection.

L’évaluation de l’action humanitaire (ÉAH) est un outil valorisé pour soutenir l’imputabilité, la transparence et l’efficience de programmes humanitaires contribuant à diminuer les inéquités et à promouvoir la santé mondiale. L’EAH est incontournable pour les parties prenantes de programme, les bailleurs de fonds, décideurs et intervenants souhaitant intégrer les données probantes aux pratiques et à la prise de décisions. Cependant, l’utilisation de l’évaluation (UÉ) reste incertaine, l’ÉAH étant fréquemment menée, mais inutilisé. Aussi, les conditions influençant l’UÉ varient selon les contextes et leur présence et applicabilité au sein d’organisations non-gouvernementales (ONG) humanitaires restent peu documentées. Les évaluateurs, parties prenantes et décideurs en contexte humanitaire souhaitant assurer l’UÉ pérenne détiennent peu de repères puisque rares sont les études examinant l’UÉ et ses conditions à long terme. La présente thèse tend à clarifier ces enjeux en documentant sur une période de deux ans l’UÉ et les conditions qui la détermine, au sein d’une stratégie d’évaluation intégrée au programme d’exemption de paiement des soins de santé d’une ONG humanitaire. L’objectif de ce programme est de faciliter l’accès à la santé aux mères, aux enfants de moins de cinq ans et aux indigents de districts sanitaires au Niger et au Burkina Faso, régions du Sahel où des crises alimentaires et économiques ont engendré des taux élevés de malnutrition, de morbidité et de mortalité. Une première évaluation du programme d’exemption au Niger a mené au développement de la stratégie d’évaluation intégrée à ce même programme au Burkina Faso. La thèse se compose de trois articles. Le premier présente une étude d’évaluabilité, étape préliminaire à la thèse et permettant de juger de sa faisabilité. Les résultats démontrent une logique cohérente et plausible de la stratégie d’évaluation, l’accessibilité de données et l’utilité d’étudier l’UÉ par l’ONG. Le second article documente l’UÉ des parties prenantes de la stratégie et comment celle-ci servit le programme d’exemption. L’utilisation des résultats fut instrumentale, conceptuelle et persuasive, alors que l’utilisation des processus ne fut qu’instrumentale et conceptuelle. Le troisième article documente les conditions qui, selon les parties prenantes, ont progressivement influencé l’UÉ. L’attitude des utilisateurs, les relations et communications interpersonnelles et l’habileté des évaluateurs à mener et à partager les connaissances adaptées aux besoins des utilisateurs furent les conditions clés liées à l’UÉ. La thèse contribue à l’avancement des connaissances sur l’UÉ en milieu humanitaire et apporte des recommandations aux parties prenantes de l’ONG. / Evaluation of humanitarian action (EHA) is increasingly deployed as a means to enhance accountability, transparency, and efficiency of humanitarian programs aimed at reducing health inequities and promoting global health. EHA has become a vital tool for program stakeholders, funding agencies, and policy-makers seeking to render practice and decision-making more evidence-based. However, considerable uncertainty remains about evaluation use (EU), as EHA is frequently conducted without being used. Moreover, conditions that influence EU vary across contexts and their applicability in humanitarian non-governmental organizations (NGOs) remains unclear. Program evaluators, stakeholders, and policy-makers in humanitarian contexts have little guidance to support long-term EU, given that few studies have documented EU and its conditions over time. The aim of the present qualitative thesis is to shed light on these issues by documenting EU and the conditions influencing it over a 29-month period within an evaluation strategy embedded into a humanitarian NGO’s health care user fee exemption program. To facilitate access to care, the exemption program subsidized the health service fees of mothers, children under five, and indigents in health districts of Niger and Burkina Faso—West African Sahel regions where food crises and poverty have engendered high rates of malnutrition, morbidity, and mortality. Initial evaluation of the exemption program in Niger led to development of the evaluation strategy subsequently integrated into the same program developed in 2008 in Burkina Faso. The thesis consists of three articles. The first presents an evaluability assessment (EA), a preliminary step undertaken to determine whether an EU evaluation was feasible. Results showed the evaluation strategy’s logic was coherent and plausible, data was accessible, and evaluation strategy stakeholders deemed an EU study to be useful. The second article documents how stakeholders engaged in EU and how it served them and advanced the NGO’s mission. Results showed that stakeholders used findings instrumentally, conceptually, and persuasively, but used evaluation processes only instrumentally and conceptually. The third article identifies the conditions stakeholders saw as influencing EU over time. Key influential conditions were users’ attitudes toward evaluation, stakeholders’ interactions and communications, and evaluators’ skill in producing and sharing evaluation-based knowledge tailored to users’ needs. This thesis furthers knowledge on EU in the humanitarian action context and provides practical recommendations for stakeholders of NGOs.